ELECTRO J&C: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ELECTRO J&C
Largest movements
- Cash +€36,968
up €36,968 (+14.0%), from €263,261 to €300,230
mainly Net result for the year (+€66,091) and Depreciation (+€19,601)
- Tangible fixed assets -€19,601
down €19,601 (-29.2%), from €67,119 to €47,518
of which Furniture and vehicles: -€18,679
- Receivables within one year +€19,142
up €19,142 (+54.8%), from €34,922 to €54,064
of which Trade receivables: +€23,846
- Reserves +€66,091
up €66,091 (+27.2%), from €243,075 to €309,166
of which Distributable reserves: +€66,091
- Trade debts -€24,990
down €24,990 (-92.1%), from €27,145 to €2,156
- Debts after one year -€13,754
down €13,754 (-16.1%), from €85,591 to €71,837
- Gross operating margin +€26,284
up €26,284 (+26.8%), from €98,167 to €124,451
- Taxes +€5,041
up €5,041 (+25.1%), from €20,099 to €25,141
- Other operating charges +€4,315
up €4,315 (+422.1%), from €1,022 to €5,338
- Depreciation +€2,059
up €2,059 (+11.7%), from €17,542 to €19,601
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €474,472 | €510,356 | +€35,885 | +7.6% |
| Fixed assets | 21/28 | €67,164 | €47,563 | -€19,601 | -29.2% |
| Tangible fixed assets | 22/27 | €67,119 | €47,518 | -€19,601 | -29.2% |
| Plant, machinery and equipment | 23 | €401 | €0 | -€401 | -100.0% |
| Furniture and vehicles | 24 | €64,242 | €45,563 | -€18,679 | -29.1% |
| Other tangible fixed assets | 26 | €2,475 | €1,955 | -€520 | -21.0% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €407,308 | €462,794 | +€55,486 | +13.6% |
| Stocks and contracts in progress | 3 | €9,124 | €8,500 | -€624 | -6.8% |
| Stocks | 30/36 | €9,124 | €8,500 | -€624 | -6.8% |
| Amounts receivable within one year | 40/41 | €34,922 | €54,064 | +€19,142 | +54.8% |
| Trade receivables | 40 | €23,302 | €47,148 | +€23,846 | +102.3% |
| Other amounts receivable | 41 | €11,620 | €6,916 | -€4,705 | -40.5% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €263,261 | €300,230 | +€36,968 | +14.0% |
| Total equity and liabilities | 10/49 | €474,472 | €510,356 | +€35,885 | +7.6% |
| Equity | 10/15 | €308,105 | €374,196 | +€66,091 | +21.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €243,075 | €309,166 | +€66,091 | +27.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €241,215 | €307,306 | +€66,091 | +27.4% |
| Profit (loss) carried forward | 14 | €46,430 | €46,430 | = | 0.0% |
| Amounts payable | 17/49 | €166,367 | €136,161 | -€30,206 | -18.2% |
| Amounts payable after more than one year | 17 | €85,591 | €71,837 | -€13,754 | -16.1% |
| Financial debts | 170/4 | €85,591 | €71,837 | -€13,754 | -16.1% |
| Amounts payable within one year | 42/48 | €80,776 | €64,324 | -€16,452 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €15,008 | €13,754 | -€1,255 | -8.4% |
| Trade debts | 44 | €27,145 | €2,156 | -€24,990 | -92.1% |
| Suppliers | 440/4 | €27,145 | €2,156 | -€24,990 | -92.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,810 | €11,524 | +€4,714 | +69.2% |
| Taxes | 450/3 | €6,810 | €11,524 | +€4,714 | +69.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,812 | €36,890 | +€5,078 | +16.0% |
| Non-recurring operating income | 76A | €6,080 | €0 | -€6,080 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,542 | €19,601 | +€2,059 | +11.7% |
| Other operating charges | 640/8 | €1,022 | €5,338 | +€4,315 | +422.1% |
| Gross operating margin | 9900 | €98,167 | €124,451 | +€26,284 | +26.8% |
| Operating profit (loss) | 9901 | €79,602 | €99,512 | +€19,910 | +25.0% |
| Financial income | 75/76B | €14 | €0 | -€14 | -100.0% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100.0% |
| Financial charges | 65/66B | €8,224 | €8,281 | +€57 | +0.7% |
| Recurring financial charges | 65 | €8,224 | €8,281 | +€57 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €71,393 | €91,231 | +€19,838 | +27.8% |
| Income taxes | 67/77 | €20,099 | €25,141 | +€5,041 | +25.1% |
| Profit (loss) for the period | 9904 | €51,294 | €66,091 | +€14,797 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,294 | €66,091 | +€14,797 | +28.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.